S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7134
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 10, 2017
                                ___________
 
 Introduced by M. of A. ABBATE -- read once and referred to the Committee
   on Governmental Employees
 
 AN  ACT  to amend the retirement and social security law, in relation to
   disability retirement benefits for sheriffs, deputy sheriffs, undersh-
   eriffs, and correction officers in Nassau county

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Section 607-c of the retirement and social security law is
 amended by adding a new subdivision g to read as follows:
   G. ANY SHERIFF, DEPUTY SHERIFF, UNDERSHERIFF, OR CORRECTION OFFICER AS
 DEFINED IN SUBDIVISION A OF SECTION SIXTY-THREE-B OF THIS  CHAPTER,  AND
 WHO  IS  EMPLOYED  IN  NASSAU COUNTY, WHO BECOMES PHYSICALLY OR MENTALLY
 INCAPACITATED FOR THE PERFORMANCE OF DUTIES AS THE NATURAL AND PROXIMATE
 RESULT OF AN INJURY, SUSTAINED IN THE PERFORMANCE OR DISCHARGE OF HIS OR
 HER DUTIES BY, OR AS THE NATURAL AND PROXIMATE RESULT OF AN  INTENTIONAL
 OR  RECKLESS  ACT  OF ANY CIVILIAN VISITING, OR OTHERWISE PRESENT AT, AN
 INSTITUTION UNDER THE JURISDICTION OF SUCH COUNTY WHERE SUCH INJURY  WAS
 SUSTAINED  AND  DOCUMENTED AFTER THE ENACTMENT OF THIS SECTION, SHALL BE
 PAID A PERFORMANCE OF DUTY DISABILITY RETIREMENT ALLOWANCE EQUAL TO THAT
 WHICH IS PROVIDED IN SECTION SIXTY-THREE OF THIS CHAPTER, SUBJECT TO THE
 PROVISIONS OF SECTION SIXTY-FOUR OF THIS  CHAPTER.  NOTWITHSTANDING  ANY
 OTHER  PROVISION  OF LAW TO THE CONTRARY, NONE OF THE PROVISIONS OF THIS
 SUBDIVISION SHALL BE SUBJECT TO SECTION TWENTY-FIVE OF THIS CHAPTER.
   § 2.    All  past  service  costs  associated  with  implementing  the
 provisions  of this act will be borne by Nassau county, and may be amor-
 tized over a ten year period.
   § 3. This act shall take effect immediately.
   FISCAL NOTE.-- Pursuant to Legislative Law, Section 50:
   This bill will allow any sheriff,  undersheriff,  deputy  sheriff,  or
 correction  officer  employed  by  Nassau  County  to become eligible to
 receive a performance of duty benefit due to the intentional or reckless
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05673-02-7

 A. 7134                             2
 
 act of a civilian visiting an institution under the jurisdiction of such
 county. The benefit will be 75% of final average  salary  less  worker's
 compensation. Currently, to be eligible for such improved benefit, it is
 required  that  such injuries were sustained as the result of an "act of
 an inmate". Such injuries must be sustained  and  documented  after  the
 enactment of this legislation.
   If this legislation is enacted during the 2017 legislative session, we
 anticipate that there will be an increase in the annual contributions of
 Nassau County of approximately $200,000 for the fiscal year ending March
 31, 2018.
   In  addition  to the annual contributions discussed above, it is esti-
 mated that there will be a past  service  cost  of  approximately  $1.15
 million  which  would  be  borne by Nassau County as a one-time payment.
 This estimate is based on the assumption that payment will  be  made  on
 February  1,  2018. If Nassau County elects to amortize this cost over a
 10 year period, the cost for the first fiscal year would be $154,000.
   These estimated costs are based on 917 sheriffs, undersheriffs, deputy
 sheriffs and correction officers employed by Nassau County with a  total
 estimated annual salary of approximately $94 million for the fiscal year
 ending March 31, 2016.
   Summary of relevant resources:
   The  membership  data  used  in  measuring  the impact of the proposed
 change was the same as that used in the March 31, 2016  actuarial  valu-
 ation.    Distributions  and  other  statistics can be found in the 2016
 Report of the  Actuary  and  the  2016  Comprehensive  Annual  Financial
 Report.
   The  actuarial  assumptions and methods used are described in the 2015
 and 2016 Annual Report to the Comptroller on Actuarial Assumptions,  and
 the  Codes  Rules  and  Regulations  of the State of New York: Audit and
 Control.
   The Market Assets and GASB Disclosures are found in the March 31, 2016
 New York State and Local  Retirement  System  Financial  Statements  and
 Supplementary Information.
   I am a member of the American Academy of Actuaries and meet the Quali-
 fication Standards to render the actuarial opinion contained herein.
   This  estimate,  dated  January  12,  2017,  and intended for use only
 during the 2017 Legislative Session, is Fiscal Note No. 2017-5, prepared
 by the Actuary for the New York State and Local Retirement System.